Section 303-9-001 - Scope of the Rule001.01 This rule and regulation governs the procedures for locating missing participants and beneficiaries, the timing of such search methods, and the distribution of unclaimed benefits to missing or unresponsive participants in the Retirement System for Nebraska Counties (County plan), the Judges Retirement System (Judges plan), the School Employees Retirement System (School plan), the State Patrol Retirement System (Patrol plan), and the State Employees Retirement System (State plan).001.02 Qualified plans under the Internal Revenue Code (IRC) § 401(a) have a duty to make reasonable efforts to locate missing participants when a minimum distribution is required to be paid in IRC § 401(a)(9). In addition under its fiduciary duty outlined in Neb. Rev. Stat. § 84-1503.02, the Public Employees Retirement Board has a duty to make reasonable efforts to locate missing participants and implement rules and regulations for administering benefits for missing or unresponsive participants and beneficiaries.303 Neb. Admin. Code, ch. 9, § 001